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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Publishing details of deliberate defaulters (PDDD): MSD action

The Managing Serious Defaulters Programme (MSD) registers each case. The MSD admin team will tell you

  • the PDDD reference number allocated to the case, and
  • the name of the MSD officer responsible for the case.

You must quote the PDDD reference number if you need to contact MSD about the case.

MSD consideration and decision making

MSD will consider each case carefully. If they need any other information they will contact you. It is vital that you supply any other documents or information that MSD asks for quickly.

MSD decides that the answer to any of the publication questions is ‘no’

Where MSD decides that the answer to any of the publication questions is ‘no’, MSD will return the case to you with an explanation of why they cannot publish. They will also write to the person to inform them.

MSD decides that the answer to all of the publication questions is ‘yes’

Where MSD agrees that the answer to all of the publication questions is ‘yes’, MSD will write to the person and ask whether they wish to make any representations as to why we should not publish their details. The nominated Deputy Director of MSD will consider the person’s representations and decide whether or not to publish.

MSD will tell you what the Deputy Director’s decision is. If the person’s details are to be published they will also tell you the proposed date of publication.

Time limits for publication

MSD has 12 months from the date when the relevant penalty becomes final, see CH190940, to publish a person’s details. If there is more than one relevant penalty the 12 months starts on the date on which all the qualifying relevant penalties to be published have become final.

Further information about this is at CH190620.

Although 12 months seems quite a long time, the publication process is fairly lengthy. It is therefore vital that you send your case to MSD promptly.